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The integration of internet of things (IoT) devices into daily life introduces challenges for the privacy of their users and those who are affected by these devices. This paper explores the factors that affect individual concerns regarding IoT use and how those factors affect the dynamics of privacy management with the presence of an IoT device.

Four focus groups of individuals and IoT experts were studied to understand the groups’ privacy concerns. The authors adopted a qualitative research method based on grounded theory to find relevant dimensions of situational privacy concerns in IoT use situations.

The results revealed that fourteen dimensions of individuals’ privacy concerns regarding the IoT are relevant and can be categorized under four key influential factors: collection, IoT device, collected data storage and use of collected data. The authors also analyzed the focus groups using genres of disclosure theory and explored how privacy concerns affect individual privacy management regulations.

This paper contributes to how future research can employ genres of disclosure as a theoretical framework to identify situations where privacy violations occur.

This study can assist service providers and IoT manufacturers in deriving design principles and decreasing concerns by addressing the information that must be communicated to their users.

As opposed to the previous research, which was more inclined to dispositional privacy concerns, this study provides insights into situational privacy concerns when individuals are confronted with the IoT. This study represents the first attempt to investigate the process individuals experience in managing their privacy.

Using composite style measures of the letter to shareholders, the purpose of this paper is to elaborate dominant rhetorical profiles and qualify them from an impression management (IM) perspective. In addition, the paper examines how institutional differences affect rhetorical profiles by comparing intensity and contingencies of rhetorical profiles of UK and US companies.

The authors use automated text analysis to capture linguistic style characteristics of a panel of UK and US companies and employ factor analysis to determine rhetorical profiles. Next, the authors investigate company-level and country-level determinants of a company’s rhetorical stance.

The authors document three prominent rhetorical profiles: an emphatic acclaiming stance, a cautious plausibility-based framing position, and a logic-based rationalizing orientation. The profiles represent distinct self-presentational logics and have different readability effects. Rhetorical IM is stronger in US companies, but higher expected scrutiny in the US institutional environment affects sensitivity of rhetorical postures to message credibility and litigation risk, while marginally increasing the less litigation-sensitive defensive framing style in US letters.

The authors develop replicable archival-based measures of prominent rhetorical IM traits of the shareholder letter, based on composite style features. The authors argue that they are qualitatively different from content-based IM proxies. The authors investigate their institutional and organizational relevance by examining how company features and country-level differences affect incentives and constraints for style-based rhetorical IM.

The purpose of this paper is to investigate: how dimensions of tone vary across different forms of corporate accountability narrative; the impact of tone on readability; and the determinants of tone, including consideration of its use in impression management.

Using a multi-year sample of listed companies, the authors measure dimensions of tone across multiple narrative types within the annual report and standalone corporate social responsibility report. Statistical analysis is used to investigate variations of tone across narrative type, each dimension’s influence on readability and the role of antecedent factors.

Analysis reveals that dimensions of tone vary significantly across narrative types (genres) suggesting that tonal patterns form part of the specific stylistic conventions of each genre. Tone is found to be a significant determinant of readability. Little evidence of obfuscation using tone was found, while disclosure type is the most salient determinant of tone.

The study illuminates latent or underlying disclosure norms that can facilitate the identification of “exceptional” cases that do not conform with expected tonal patterns of a particular narrative type and may warrant closer inspection by preparers, auditors or regulators. The issues raised regarding the clarity and balance of textual disclosures highlight the challenges in regulating corporate narratives.

This study highlights that tone is a more nuanced and layered concept than suggested by much of the prior literature. Further, tone ought to be considered in studies examining textual complexity.

This paper aims to explain how companies in the region of Arab countries respond to the institutional diffusion of a new communication genre like corporate social responsibility (CSR) reports.

Analysis of the features, content and language of CSR reports published by listed companies in the region, to classify the genres of these reports and infer results about ways of companies’ interaction with newly institutionalized genre.

Three distinct genres are identified: “sustainability reports genre,” “professional CSR report genre” and “light CSR report genre.” When companies interact with institutionally diffused genres, they either adopt them and re-enforce their distinctiveness, mix them with elements from other genres so their distinctiveness will be diluted, or produce the old and established genres under the new name so the new genre will lose its distinctiveness.

The proposed classification of CSR report genres and ways of companies’ interaction with new genres are original and open new horizons for research in social and environmental accounting and corporate communication fields.

The purpose of this paper is to investigate the extent of intellectual capital (IC) disclosure on the UK biotechnology initial public offering (IPO) prospectuses. The study is based on companies going public on the London Stock Exchange (LSE) and the London Alternative Investment Market (AIM) over the period 2005‐2007.

The extent of IC disclosure is collected and measured by using the IC disclosure index and the framework proposed by Bukh et al. The differences in the level of IC disclosure are analysed by modelling some firm‐specific determinants such as size, maturity, age and independence of the board.

It is shown that primary listing companies on the LSE disclose more IC information than those on the London AIM. Maturity and independence of the board are associated with IC disclosure, while size and age are not related, showing the importance of corporate communication as a signal of credibility to possible investors at IPO stage.

The main contribution of the paper is to analyse IC disclosure in the UK biotechnology IPO prospectuses. Previous literature does not focus on this reporting genre as an important corporate communication tool, as most research investigates IC disclosure only in annual reports and country regulation settings.

This paper is explorative in its nature and aims to create a deeper understanding of corporate social responsibility (CSR) communication within stakeholder networks. In particular, the purpose of this paper is to focus on how CSR communication is organised and communicated within stakeholder networks from a semiotic perspective. More specifically, the paper looks at the CSR communication of Nordic-based multinational companies.

The research design of this study is twofold. First, eight in-depth interviews were conducted with senior managers in five Nordic-based global industrial companies in order to understand how their CSR communication is organised. Second, CSR messages from the interviewed companies’ websites and annual sustainability reports were semiotically analysed in order to understand the codes used in the CSR message in the communication to the stakeholder network.

The result of the research consists of a communication platform for CSR communication in stakeholder networks and a list of specific semiotic codes applied to CSR messages targeting various actors in a company’s stakeholder network. The developed CSR communication platform together with the specific CSR codes have practical value for managers aiming to develop the company’s CSR communication in a stakeholder network context.

The study contributes to the scarce literature on CSR communication in business management. It particularly highlights the need to consider a more in-depth, semiotic approach, when developing and studying CSR communication in a stakeholder network context.

Financial communication produces various texts, among which are earnings videos. The videos employ language and image in multimodal discourses to convey specific social meanings about corporate performance. The purpose of this paper is to select earnings videos and study their incorporated genres, styles and discourses.

Interdiscursivity permits hybridity because it mixes the choice of genres, styles or discourses. An interdiscursive analysis is conducted on earnings videos in English, French and Spanish from corporations in the global finance industry. It involved three sequential stages: (1) to detect the discourses, (2) to name the discourses and (3) to consider the function of the discourses.

Earnings videos are hybrid because interview and presentation genres, formal and casual styles and the discourses of financial accounting, strategic management and public relations are encountered. The genres, styles and discourses are interwoven to create an interdiscursive mix, which constructs earnings through a (pseudo)personal social relation and easified discourses. The multimodal discourses convey robust corporate performance in an interim, and their use is symptomatic of marketization. Corporations may “market” their performance to seem like a worthwhile investment to persuade (potential) investors.

The paper enriches existing research in financial communication because it studies how multimodal discourses in earnings videos are tailored for marketization. The videos have not been analyzed, and their analysis complements earlier studies on other financial communication texts. The analysis examines discourses through language and image features, whose co-deployment conveys meaning about corporations.

This article investigates whether accounting, a tool that affects the actions of both organisations and society, can contribute to further developing the concept of sustainability. Exploiting real-time accounts of management speeches, termed “managerial talk” in the context of this paper, the study is among the first to include technology within a sustainability framework.

A data structure with first-order and second-order categories was created using a methodology elaborated by Van Maanen (1979) and Gioia et al. (2012). The empirical data was collected during 20 presentations delivered by senior managers from companies, the financial industry, the Swedish government and non-profit organisations to the Swedish Society of Financial Analysts between November 2016 and February 2020.

The study develops an inductive model that emerges as a result of the data analysis process. It emphasises that technology can be both an enabler for, and an interference with, sustainability according to the application of steering mechanisms. The latter include governance and regulations, analysis and evaluation tools, and disclosure practice.

Acknowledging the role of technology in sustainable development can potentially assist in the implementation of sustainability and, arguably, in fostering an alignment between the three pillars of sustainability.

Interrelationships between sustainability, technology and accounting comprise a relatively unexplored research setting that has seldom been at the centre of academic studies.

This paper explores the purposive use of the selfie in the construction of personal narratives that develop and support an individual’s human brand. Selfies were divided into archetypical clusters of “genres” that reflected the combined story told through Instagram image and accompanying text captions.

The analysis drew a randomized sample of 1,000 images with accompanying text from a large capture of 3,300 English language captioned selfies. Coding for semantic and semiotic data used a three-wave technique to overcome interpretive limitations.

Based on their structural characteristics, seven genre types emerged from the coded sample set. These primary genres of selfie meta-narratives are autobiography, parody, propaganda, romance, self-help, travel diary and coffee-table book.

The research is limited in generalization to the Instagram photo-sharing app platform by design. Samples were taken from the app due both to its popularity and its capacity to annotate images. Selfies conducted in non-public, non-annotation-based apps may produce alternative genres and classifications.

The paper presents a genre classification to examine how selfies are used to “show, not tell” a portion of the consumer’s life story. Brands, firms and marketers can apply genres to examine the selfie types that best connect with the identity of their brands and consumers, based on how their consumers communicate within the Instagram network.

Selfies are an oft pathologized and moralized aspect of consumer conduct. We present a view of the selfie as a deliberate, consciously considered communication approach to maintaining social bonds between friends, family and wider audience. Selfies are presented as a combined effect of consumption of a social media service (Instagram) and the co-production of valued content (the selfie) that recognizes the individual as an active constructor of their digital self.

The paper outlines a novel framework of selfie genres to classify the deliberate human-brand narratives expressed in selfies. By taking a narrative perspective to the Instagram selfie practice, the genre type captures the combined effect of the mimesis and diegesis, where the mimesis showing of self is contextualized with the diegesis of the provided captions to capture an intentional storytelling act of image and text.

Taking a communication perspective, the paper explores management's rhetoric in profit warnings, whose sole purpose is to disclose unexpected bad news.

Adopting a close-reading approach to text analysis, the authors analyse three profit warnings of the now-collapsed Carillion, contrasting the rhetoric with contemporaneous investor conference calls to discuss the profit warnings and board minutes recording boardroom discussions of the case company's precarious financial circumstances. The analysis applies an Aristotelian framework, focussing on logos (appealing to logic and reason), ethos (appealing to authority) and pathos (appealing to emotion) to examine how Carillion's board and management used language to persuade shareholders concerning the company's adverse circumstances.

As non-routine communications, the language in profit warnings displays and mimics characteristics of routine communications by appealing primarily to logos (logic and reason). The rhetorical profiles of investor conference calls and board meeting minutes differ from profit warnings, suggesting a different version of the story behind the scenes. The authors frame the three profit warnings as representing three stages of communication as follows: denial, defiance and desperation and, for our case company, ultimately, culminating in defeat.

The research is limited to the study of profit warnings in one case company.

The paper views profit warnings as a communication artefact and examines the rhetoric in these corporate documents to elucidate their key features. The paper provides novel insights into the role of profit warnings as a corporate communication vehicle/genre delivering bad news.